1. Is it regarded as sales and subject to VAT?
According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the following acts of units or individual industrial and commercial households are regarded as selling goods:
(1) Entrusting the goods to other units or individuals for consignment;
(2) Consignment of goods;
(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);
(4) Non-VAT taxable items using self-produced or entrusted goods;
(five) the goods produced or commissioned for processing are used for collective welfare or personal consumption;
(6) Providing goods produced, processed or purchased as investment to other units or individual industrial and commercial households;
(7) Distributing goods produced by oneself, processed on commission or purchased to shareholders or investors;
(8) Giving the goods produced, entrusted or purchased to other units or individuals free of charge.
According to Article 14 of Annex I of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), the following situations are regarded as sales services, intangible assets or real estate:
(a) units or individual industrial and commercial households provide services to other units or individuals free of charge, except for public welfare undertakings or for the public.
(2) A unit or individual transfers intangible assets or immovable property to other units or individuals free of charge, unless it is used for public welfare or for the public.
(3) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Since vouchers do not belong to commodities, real estate, intangible assets or services, giving vouchers is not regarded as sales, and there is no need to pay VAT.
2. Is it necessary to pay personal income tax?
According to Article 3 of the Announcement of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Taxable Items of Personal Income (Announcement No.74 of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance), enterprises randomly give gifts to individuals outside their own units in business promotion, advertising and other activities, and enterprises give gifts to individuals outside their own units in annual meetings, symposiums, celebrations and other activities. Personal income tax is calculated and paid according to the "accidental income" items, except for gifts such as consumer vouchers, vouchers, vouchers and coupons. Price discounts or concessions are given by enterprises.
Therefore, individuals do not need to pay a tax on the vouchers obtained by purchasing goods.
Third, how to deal with enterprise income tax?
According to Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law, if an enterprise exchanges non-monetary assets, donates goods, property and services, repays debts, sponsors, raises funds, advertises, samples, employee benefits or distributes profits, it shall be regarded as selling goods, transferring property or providing services, unless otherwise stipulated by the competent department of finance and taxation of the State Council.
According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Handling Income Tax on Assets Disposed by Enterprises (Guo [2008] No.828), if an enterprise transfers assets to others under any of the following circumstances, and the assets do not belong to internal disposal due to changes in the ownership of assets, it shall be regarded as sales to determine income according to regulations.
(a) for marketing or sales;
(two) for social and entertainment;
(three) for employee rewards or benefits;
(4) Distribution of dividends.
(5) Accepting donations from abroad;
(six) other purposes of changing the ownership of assets.
According to Item 5 of Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Confirmation of Enterprise Income Tax (Guo [2008] No.875), the price deduction given by an enterprise in order to promote commodity sales is a commercial discount. Where the sale of goods involves commercial discounts, the amount of income from the sale of goods shall be determined according to the amount after deducting the commercial discounts.
Therefore, the vouchers donated by enterprises do not need to be regarded as sales to pay enterprise income tax.